회계지식의 수준에 따른 회계투명성 인식

This study investigates the relationship between the level of accounting knowledge and perception of accounting transparency in Korea. The questionnaire measuring the level of accounting knowledge is prepared in a simple and clear way so as to be replied without learning accounting, and consists of questions that can test basic knowledge in the areas of financial accounting, internal control, and auditing. In addition, the perception of accounting transparency are proxied by perceived international ranking in the questionnaire. We collect data of the total of 281 samples in 2017, and analyze the results with regression after controlling demographic characteristics of the survey subjects. The results of this study are as follows. First, the level of accounting knowledge of the survey participants averaged 6.11 out of 10 and there was the biggest misunderstanding about the unqualified opinion of the audit report among the questions. Second, the global ranking of accounting transparency in Korea was perceived 74th out of 100 from the top. Third, the students with better basic accounting knowledge, accounting principles taken, and more interest in economic news evaluated Korean accounting transparency more negatively. Fourth, the subjects pointed out repeated large-scale accounting frauds and insufficient monitoring of external auditors as the reasons for low accounting transparency. This study makes contribution to the literature by showing that accounting education is closely related to the perception of accounting transparency in Korea.